I just found this software when I wanted to make an animated GIF. I downloaded it and made this GIF within 5 minutes.

(It is absolutely not only to make GIF´s !)

It seem to have a very good potential to do whatever the other, sometimes expensive, programs are doing.

http://www.gimp.org/

There are many tutorials for beginners, intermediate and experts.

http://www.gimp.org/tutorials/

If you already using/used it, please give your comments on this software!

I started using it several months ago, after being a faithful user of Corel Photo-Paint for many years.

So far, I would have to say that I perfer -- overall -- GIMP. It has a bit of a learning curve, but most can be mastered.

I don't like the clone tool at all, so I still switch back to Corel when I need that.

The price is certainly right, and there are lots of tutorials on the web for the program.

It seem to have a very good potential to do whatever the other, sometimes expensive, programs are doing.

Key word being potential... and it has never quite lived up to that potential. I have tried every major update to GIMP and it is always lacking compared to most other pro editing softwares.

It is the best -free- image manipulating software there is though.